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Course Criteria
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3.00 Credits
Prerequisite(s): Junior-level standing and GB202 (or AC 122 or its equivalent) Note: Not available to accountancy majors, AIS majors, FA majors or AC minors. Not open to students who completed AC 311 or AC 211. Examines financial statements and other financial reports with a view toward using accounting information in making investing, lending and other potential management decisions. Explores methods of constructing, comparing and analyzing these statements and reports, and the various uses of such analyses.
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3.00 Credits
Prerequisite(s): Junior-level standing and GB 202 Introduces the concepts of cost management and strategic cost management. Presents comprehensive coverage of principles involved in the determination of the cost of a product or service. Covers operational budgeting, standard costing, and activity-based costing as tools for planning and control. Emphasizes analysis, interpretation and presentation of information for management decision making purposes, especially those decisions as they relate to cost management.
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3.00 Credits
Prerequisite(s): Junior-level standing and GB 202 (or AC 122 or its equivalent) Note: Not open to students who completed AC 211. Students will not receive academic credit for both AC 311 and AC 260. First in a two-course sequence of financial accounting courses at the professional level. Examines the principles and practices of external financial reporting, with particular emphasis on balance sheet valuations and their relationship to income determination. Reviews basic accounting concepts and the essentials of the accounting process. Covers the application of present value techniques to accounting valuations. Studies in depth the measurement and disclosure problems associated with cash, receivables, inventories, fixed assets and intangibles. Alternative accounting procedures and their impact on financial statements are also examined.
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3.00 Credits
Prerequisite(s): Junior-level standing, AC 311 (or AC 211) Note: Not open to students who completed AC 212 Continues the two-course sequence begun in AC 311 by exploring additional topics involving external reporting and disclosure. Covers, in depth, such topics as current liabilities, long-term debt, stockholders' equity, earnings per share, revenue recognition, accounting for income taxes, accounting changes, and Statement of Cash Flows.
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3.00 Credits
Prerequisite(s): Junior-level standing and GB 202 or its equivalent Introduces financial and reporting issues related to state and local government and nonprofit organizations. Deals with the preparation, analysis and interpretation of financial statements. The course incorporates a project to enrich the student's classroom experience. Students research, analyze, and interpret the financial performance of an actual governmental or nonprofit organization. Web sites unique to governmental and nonprofit organizations are used in the course.
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3.00 Credits
Fraud Examination introduces concepts and techniques useful for accountants, managers, business owners, and criminal investigators. The course covers many types of financial statement fraud, including asset misappropriation, fraudulent financial statements, tax fraud, and electronic fraud. Topics include the detection, prevention, investigation and resolution of various types of fraud, and guest speakers and videos will be used to enhance the real-world nature of the course.
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3.00 Credits
Prerequisite(s): Junior-level standing, and GB 202 and GB 203 Prepares students to be effective users, evaluators, developers, and auditors of accounting information systems (AIS). Examines several typical business processes, such as order entry/sales, billing/accounts receivable/cash receipts, and purchasing/accounts payable/cash disbursements and their associated AIS. Major themes throughout the course include oral and written communication, objectives and procedures of internal control, typical business documents and reports, proper system documentation through flowcharts and other techniques, systems analysis and design methodologies, and assessment of information processing in support of operational and strategic objectives in the context of rapidly changing technology advances. Hands-on experience with the process and control implications of enterprise systems coupled with an in-depth field-based business process analysis gives the student exposure to state-of-the-art AIS.
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3.00 Credits
Prerequisite(s): Junior-level standing and GB 202 (or its equivalent) Note: Not open to students who completed AC 352 Gives a broad training in federal income tax law and Treasury Department regulations. Introduces a broad range of tax philosophy, tax concepts, and types of taxpayers. Emphasizes the role of taxation in a business decision-making environment for all types of entities. Introduces basic skills of tax planning and tax research.
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3.00 Credits
Prerequisite(s): Junior-level standing Pre- or corequisite(s): AC 212 or with permission of instructor Provides an overview of the unique accounting problems and issues posed by an international business environment. Examines the causes of international accounting diversity and its implications for financial analysis. Presents the external financial reporting and management control systems issues faced by multinational enterprises.
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3.00 Credits
Prerequisite(s): Department chairperson's permission Offers opportunity for advanced students to study selected topics in small groups. Allows repetition for credit.
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